Misjudgment And Countermeasures Of Professional Audit

The rapid development of modern society, the quality of accounting information must keep up with the pace of economic development. If you want to provide an effective guarantee for the quality of accounting information, the audit staff must be able to have considerable audit occupation judgment ability. It is very important for the audit work, the audit personnel occupation judgment, audit judgment ability directly determines whether they can efficiently complete the audit task. Abroad in the last century fifty’s began the relevant aspects of the research on audit judgment. Our audit judgment research because of the development of the audit industry is bound to start late, until the last century ninety’s began. With the continuous development of economy, the audit content is rich, the public accounting information provided by the audit staff is more and more attention, the auditor’s responsibility becomes more and more important. In this case, we must further strengthen the theoretical study of audit judgment in order to better serve the audit practice.This paper from the theory, first on the audit judgment system overview, analysis the influence factors of audit judgment, on the theoretical basis of audit judgment to be summarized. Through the questionnaire in the form of audit the audit judgment to be investigated, and the questionnaire collection system, analyzes the existing problems of audit judgment and puts forward the corresponding countermeasures. In the course of this study, mainly uses the literature method, system analysis method, questionnaire method and personnel discussion method. The thesis tries to do theoretical and practical combination, according to ask questions and analyze ideas to solve the problem of audit judgment related issues were studied in order to be able to improve our auditors audit judgment to provide a reference and help to enhance the audit business.